结合营改增的一些相关政策，从税负、产业环境与结构、财务会计三个方面分析研究营改增对建筑业的影响。
Combined with the related policies of VAT program, this paper analyzes the impact of VAT program from tax burden, the industrial environment and structure, financial accounting three aspects.
稳健性原则的应用由财务会计所依存的会计环境所决定，也是使用会计信息的利益关系人的要求，同时也被财务会计自身特点所制约。
The application of sound principle is decided by the accounting environment in which financial accounting exists and restricted by the characteristic of accounting itself.
在网络会计模式下，网络经济环境改变了传统财务会计建立的基础，传统的财务会计假设已不再适用。
In the net accounting model, the net economic circumstance changes the traditional accountings base, and the traditional accounting hypotheses is not applicable any more.
在内部环境方面包括企业的税务筹划意愿不足、财务会计行为规范程度不够、会计政策利用不充分等问题。
In its inner environment aspect, tax affairs preparation wish, its financial inventory accounting the behavior standards degree and the use of accounting policy are all inadequate.
文章通过对新环境下传统的企业财务会计报告存在的弊端及局限性的分析，阐述企业财务会计报告的发展趋势。
Based on the disadvantages of traditional enterprise financial accounting report in the new environment and limited analysis, the development trend of the enterprise financial accounting report.
最常见的是两种是财务会计和管理会计，其他还包括成本会计、环境会计、税务会计、非营利组织会计和社会会计等。
The two most common are financial accounting and management accounting. The others include cost accounting, environmental accounting, tax accounting, not-for-profit accounting, and social accounting.
铁道财务会计管理信息系统是建立在广域网环境下的分布式复杂大系统。
The railway financial and accounting management information system is a largely distributed complex system based on the wide - area - network.
会计假设反映环境特征，是财务会计最基础的概念，决定财务会计的基本特征，属于财务会计概念框架的最高层次。
The accounting postulation reflects its environmental features, which are the fundamental conceptions and decide the basic traits of finance and belong to the supreme levels.
财务报告作为财务会计信息的主要载体，总是随着经济环境的变化而变化，随着用户需要的改变而改变。
Financial statements, as the main carrier of financial affairs and accounting information, always change according to economical environment's changes and changes of customers' demand.
如何适应知识经济社会特有的经济环境的要求，构建新的财务会计体系便成为一个重要的课题。
Consequently, how to build a new FA system has become an important task to meet the needs of the economic circumstances peculiar to the knowledge economy society.
如何适应知识经济社会特有的经济环境的要求，构建新的财务会计体系便成为一个重要的课题。
Consequently, how to build a new FA system has become an important task to meet the needs of the economic circumstances peculiar to the knowledge economy society.
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